D.C. Code § 47-1811.03
Bases — Property dividends.
Where any property other than money is paid by a corporation as a dividend, the base to the recipient thereof shall be the market value of such property at the time of its distribution by such corporation.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-1809.02 · Tax on estates and trusts — Effect of residence or situs…
- 47-1809.03 · Tax on estates and trusts — Imposition.
- 47-1809.04 · Tax on estates and trusts — Computation.
- 47-1809.05 · Tax on estates and trusts — Net income.
- 47-1809.06 · Tax on estates and trusts — Beneficiary taxable year.
- 47-1809.07 · Tax on estates and trusts — Revocable trusts.
- 47-1809.08 · Tax on estates and trusts — Income for benefit of grantor.
- 47-1809.09 · Tax on estates and trusts — “In discretion of grantor”…
- 47-1809.10 · Tax on estates and trusts — Employees’ trusts.
- 47-1810.01 · Purpose of chapter.
- 47-1810.02 · Allocation and apportionment of District and non-District…
- 47-1810.03 · Distribution, apportionment, or allocation of income or…
- 47-1810.04 · Determination of taxable income or loss using combined…
- 47-1810.05 · Determination of the business income of the combined group.
- 47-1810.06 · Designation of agent.
- 47-1810.07 · Water’s-edge reporting; initiation and withdrawal election.
- 47-1810.08 · Accounting rules; future deductions.
- 47-1810.09 · Tax haven updates.
- 47-1811.01 · Disposition of property — Basis for determination of gain…
- 47-1811.02 · Disposition of property — Determination of gain or loss.
- 47-1811.03 · Bases — Property dividends.
- 47-1811.04 · Bases — Determination of depreciation deduction.
- 47-1812.01 · General duties of Mayor.
- 47-1812.02 · Records and statements.
- 47-1812.03 · Examination of books and witnesses; failure to obey…
- 47-1812.04 · Duty of Mayor to make return.
- 47-1812.05 · Determination of deficiency; protest by taxpayer; hearing;…
- 47-1812.06 · Jeopardy assessment.
- 47-1812.07 · Payment of tax.
- 47-1812.08 · Withholding of tax.
- 47-1812.09 · Lien liability.
- 47-1812.10 · Period of limitation upon assessment and collection.
- 47-1812.11 · Credits and refunds for overpayments.
- 47-1812.12 · Closing agreements.
- 47-1812.13 · Compromises.
- 47-1812.14 · Declaration of estimated tax by corporations, financial…
- 47-1812.15 · “Person” defined.
- 47-1812.16 · Collection by Mayor.
- 47-1812.17 · Furnishing copy of federal return.
- 47-1812.11a · Tax check-off.